(1)
Each county shall create and maintain a
single PCSA fund into which funds shall be deposited monthly for the operation
of children services programs.

(2)
Available funds are limited by state appropriation and federal award.

(3)
The Ohio department of job and
family services (ODJFS) notifies the PCSA on an annual basis, of the amount of
the state child protective allocation (SCPA) advance the agency will receive for each quarter.

(4)
ODJFS reimburses the county
for allowable expenditures when the quarterly reconciliation is finalized.

(5)
Advances and reimbursements
through the county finance information system (CFIS) are issued via electronic
fund transfer (EFT) .

(B)
The PCSA shall use the JFS 02820 " Childrens Services
Quarterly
Financial Statement" as described in rule
5101:9-7-29 of the
Administrative Code to report quarterly receipts and disbursements to the PCSA fund.

(2)
A stand alone PCSA shall establish
agreements with the county department of job and family services (CDJFS) for
the cash transfer of eligible funds that are deposited exclusively to the
public assistance (PA) fund.

(3)
Grants, endowments, levy and other funds designated for children services shall
be deposited into the PCSA fund as necessary.

(2)
A combined CDJFS/PCSA shall pay
administrative costs for expenses allocated to PCSA operations from the PA fund
and reimburse the PA fund from the PCSA fund. This reimbursement shall be
reported on the JFS 02820. Expenses such as foster care maintenance, children
services contracts, and applicable purchased services costs shall be paid from
the PCSA fund.

(D)
The
PCSA shall maintain the completed expenditure documentation in accordance with
the records retention requirements in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and/or audit by the ODJFS office of fiscal and monitoring services
and the Ohio auditor of state (AOS).

(1)
The public
children services agency (PCSA)
is accountable for the children services fund as reconciled each quarter and
shall
review reports and make adjustments and/or corrections prior to the
final
approval and submission of
financial data to the Ohio administrative knowledge
system (OAKS) for the closing quarter. The PCSA has access
to system reporting throughout the quarter in order to make ongoing
adjustments/corrections.

(2)
The PCSA
has access
to reports based on financial data submitted in
county finance information system (CFIS) in
accordance with rule
5101:9-7-29 of the
Administrative Code.

(a)
Each quarter's
over/under report is cumulative over the lifetime of the funding source.

(b)
The PCSA is given five
business days after the eighteenth day of the
month following the last month of the quarter to review the
reports
for accuracy.

(3)
No
later than five business days after the eighteenth day
of the month following the last month of the quarter, the PCSA
shall
submit any final adjustments and/or revisions
to OAKS.

(a)
Once the five-day review period is
complete, the Ohio department of job and family
services (ODJFS) suspends
reporting access to OAKS for the closing quarter in order to
begin the quarter reconciliation process.

(b)
The PCSA shall make any
allowable changes that arise after the five-day
review period to open grants in the current quarter.

(1)
ODJFS uses the financial data approved and submitted
by the PCSA in accordance with rule
5101:9-7-29 of the
Administrative Code to identify quarterly reimbursement amounts
for allowable direct costs.

(2)
ODJFS uses allocated and approved financial data to
identify quarterly reimbursement amounts for title IV-E administration and
training expenditures identified via the SSRMS reconciliation/certification of
funds process. Any IV-E administration and training expenditures submitted
after the eighteenth day of the month following the last month of the quarter
will be reimbursed in the next quarter's reconciliation process.

(3)
ODJFS
will forward the quarterly reimbursements to the PCSA by electronic funds
transfer (EFT).

(D)
The PCSA shall retain reconciliation
documentation in accordance with the records retention requirements in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.

The total cash payments made by the Ohio department of job and
family services (ODJFS) to the CSEA administrative fund are disbursed weekly
upon receipt of the CSEA cash draw request for funds. Available funds are
limited by the state appropriations and federal grant awards. All payments are
issued via electronic funds transfer (EFT).

When a CSEA is funded on a reimbursement basis, program costs
are paid by local funds before reimbursement is requested. When funds are drawn
in advance, the CSEA shall follow procedures to minimize the time elapsing
between the transfer of funds from the state and local disbursement.
Disbursements to a CSEA administering federal programs shall cover allowable
expenditures consistent with federal and state regulation.

(1)
Requests for cash draws may be submitted
weekly and are normally processed by ODJFS in six business days. In accordance
with 45 C.F.R.
75,
as in effect December 9, 2014, cash drawn in advance must be limited to
the minimum amount needed for actual, immediate requirements. The CSEA shall
have cash management procedures in place to ensure the time elapsing between
the receipt of funds and the disbursement of funds does not exceed a ten-day
average for all federal funding.

(2)
Cash drawn shall be traceable to a level
of program expenditures adequate to establish that such funds have not been
used in violation of the restrictions and prohibitions of applicable rules and
regulations. The accounting systems of the CSEA shall support internal controls
necessary to insure federal grants and state funds remain separated on a grant,
program, or project basis

(1)
At the end of each quarter,
the CSEA reviews the county finance information system
(CFIS) cash on hand report that calculates each CSEA's average days' cash
on hand for all federal funding on an individual grant basis . This information is based on expenditures and cash
draws reported in CFIS. Expenditures on the CFIS over/under report reflect information
as reported on the JFS 02750 "Child Support Enforcement Agency (CSEA) Quarterly
Financial Statement" (rev. 10/2011) in accordance
with rule
5101:9-7-29 of the
Administrative Code.

(2)
At the end of
each quarter, CFIS calculates the average days' cash on hand will be
calculated on an individual grant basis as follows:

(a)
The
excess cash on hand is calculated by deducting
reported
expenditures over the lifetime of the funding source, up to the budgeted
amount, from the total amount of cash draws over the lifetime of the funding
source;

(b)
The average expenditures is
calculated by dividing the total reported
expenditures by the number of calendar days the funding has been available;
and

(c)
The average days' cash on hand is calculated by dividing the excess cash on hand from
paragraph (C)(2)(a) of this rule by the average daily expenditures in paragraph
(C)(2)(b) of this rule.

(3)
ODJFS will monitor quarterly average days' cash on hand results and
notify the CSEA if the average days' cash on hand calculation
results in noncompliance of cash management
requirements.

(a)
If an event, beyond
the reasonable control of the CSEA, results in noncompliance of the cash
management requirements, the CSEA shall document the event and, upon request of
ODJFS, provide the documentation to the ODJFS office of fiscal and monitoring
services.

(b)
If circumstances
resulting in the noncompliance are caused by internal control deficiencies or
operational processes, the CSEA shall document the steps implemented to avoid a
reoccurrence and, upon request of ODJFS, provide the documentation to the ODJFS
office of fiscal and monitoring services.

(c)
ODJFS may take additional action to
ensure the cash management practices of the CSEA are in compliance with
paragraph (B)(1) of this rule.

An interest liability accrues if federal funds are received
prior to the day the funds are paid. A CSEA shall calculate and report earned
interest quarterly as a receipt. Earned interest can only be used for the
intended program and is held in the local account.

.

(1)
Interest on excess cash on hand shall be
compounded daily and calculated by the CSEA using either the average monthly
interest rate earned or "State Treasury Asset Reserve of Ohio" (STAR
Ohio).

(2)
As part of the quarterly interest reconciliation,
the CSEA may take into consideration the months in which the CSEA used local
funds for program purposes other than for local match and therefore operated on
a reimbursement basis, providing the CSEA requests funds timely as set forth in
this rule. When the monthly interest liability is a negative number and the
CSEA has documentation identifying the funds used as local funds, the resulting
negative number may be used to offset any interest liability from other months
during the quarter. The format of the quarterly reconciliation will include, at
a minimum, the following:

(a)
The monthly
interest liability owed by the CSEA or the monthly offsetting interest
liability based upon the CSEA using local funds for program purposes for each
applicable federal program allocation.

(b)
The total net interest liability owed by
the CSEA or the total net offsetting interest liability based upon the CSEA
using local funds for program purposes for each applicable federal program
allocation for the quarter.

(c)
The
total net interest liability owed by the CSEA or the total net offsetting
interest liability based upon the CSEA using local funds for program purposes
for each applicable federal program allocation for the federal fiscal year
(FFY). In accordance with 45 C.F.R. 75.305(b)(9), as in
effect December 9, 2014, a CSEA, as subgrantee, may keep interest amounts
up to five
hundred dollars per year for administrative expenses.

(3)
For each applicable federal program allocation with a total net interest
liability in excess of five hundred dollars for each FFY, the CSEA shall
report the net interest liability as a reduction to expenditures in the
subsequent quarterly expenditure report.

The "net interest liability" is defined as a positive number
calculated in the quarterly reconciliation.

(4)
For each
applicable federal program allocation with a negative total net offsetting
interest liability (a negative number calculated in the quarterly
reconciliation), no adjustment to program income will be necessary. ODJFS shall
not be liable to the CSEA for any interest liability based upon the CSEA using
local funds for program purposes.

(5)
The CSEA shall
maintain quarterly interest reconciliation documentation in accordance with the
records retention requirements in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.

(1)
The CSEA is accountable for the child
support fund as reconciled each quarter and shall review
reports and make adjustments and/or corrections prior to the
final
approval and submission of
financial data to the Ohio administrative knowledge
system (OAKS) for the closing quarter. The CSEA has access to
system reporting throughout the quarter in order to make ongoing
adjustments/corrections.

(2)
The
CSEA will have access
to reports based on financial data submitted
in the county finance information system (CFIS)
in accordance with rule
5101:9-7-29 of the
Administrative Code.

(a)
Each quarter's
over/under report is cumulative over the lifetime of the funding
source.

(b)
The CSEA is given five
business days after the eighteenth day of the
month following the last month of the quarter to review the
reports for accuracy.

(3)
No later than five business days after
the eighteenth day of the month following the last
month of the quarter, the CSEA shall submit any
final adjustments and/or revisions to OAKS.

(a)
Once the
five-day review period is complete, the Ohio department of job and family services
(ODJFS) suspends reporting access to CFIS
for the closing quarter in order to
begin the quarter reconciliation process.

(b)
The CSEA shall make any
allowable changes that arise after the five-day
review period to open grants in the current quarter.

(1)
ODJFS notifies the CSEA when the quarter reconciliation process is completed.
The CSEA shall review the reports for accuracy and immediately notify ODJFS of
any discrepancies.

(2)
State funded
allocations and federally funded subgrants are reconciled at the end of their
period of availability. The period of availability includes the funding period
and the liquidation period.

(3)
ODJFS may make
adjustments as necessary to fully reconcile federal grants and/or state
allocations that are being closed.

(a)
If
reported expenditures and adjustments in all funding sources being closed
exceeds cash drawn in all funding sources being closed, ODJFS may issue
additional funds on closed grants.

(b)
If the total
of reported expenditures and adjustments in all funding sources being
closed is less than cash drawn in all funding sources being closed, ODJFS may
adjust draws in open available grants.

(C)
The CSEA shall retain financial, programmatic, statistical, recipient records,
and supporting documents in accordance with the records retention requirements
outlined in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.

The total payments to the public assistance (PA) fund are
disbursed weekly to the county department of job and family services (CDJFS),
upon receipt of the CDJFS draw request for funds. Available funds are limited
by state appropriations and federal grant awards. All payments are issued via
electronic funds transfer (EFT) .

When a CDJFS is funded on a reimbursement basis, program costs
are paid by local funds before reimbursement is requested. When funds are drawn
in advance, the CDJFS shall follow procedures to minimize the time elapsing
between the transfer of funds from the state and local disbursement.
Disbursements to a CDJFS administering federal programs shall cover allowable
expenditures consistent with federal and state regulations.

(1)
Requests for cash draws may be submitted
weekly and processed by the Ohio department of job and family services (ODJFS)
in six working days. In accordance with the cash management improvement act and
45 C.F.R. parts 74 and 92 and transmittal number TANF-ACF-PI-01-02 issued by
the United States department of health and human services (DHHS), cash drawn in
advance must be limited to the minimum amount needed for actual, immediate
requirements. The CDJFS shall have cash management procedures in place to
ensure the time elapsing between the receipt of funds and the disbursement of
funds does not exceed a ten day average for all federal and state operating
allocations.

(2)
Cash drawn shall
be traceable to a level of program expenditures adequate to establish that such
funds have not been used in violation of the restrictions and prohibitions of
applicable statutes, administrative rules and federal regulations. The
accounting systems of the CDJFS shall support internal controls necessary to
insure federal grants and state funds remain separated on a grant, program, or
project basis.

(1)
At the
end of each quarter, the ODJFS will calculate each CDJFS's average days' cash
on hand. ODJFS will compute the expenditures on the quarterly state expenditure
reconciliation for the PA data subset and the cash draw information on the
county detail for all federal funding, on an individual grant basis, as
expenditures and draw amounts appear on the county finance information system
(CFIS) over/under report.

(2)
The
average days' cash on hand shall be calculated for each of the allocations as
follows:

(a)
At the end of each quarter, the
ODJFS will calculate excess cash on hand by deducting the expenditures over the
lifetime of the funding source, up to the budgeted amount, as reported on the
JFS 02827 "
Public Assistance Quarterly Financial Statement" as
described in rule
5101:9-7-29 of the
Administrative Code, from the total amount of cash draws over the lifetime of
the funding source;

(b)
The ODJFS
will then calculate the average expenditures by dividing the total expenditures
by the number of calendar days the funding has been available; and

(c)
The ODJFS will then calculate the average
days' cash on hand by dividing the excess cash on hand from paragraph (C)(2)(a)
of this rule by the average daily expenditures in paragraph (C)(2)(b) of this
rule.

(3)
The ODJFS
will forward the results of the average days' cash on hand calculation to the
CDJFS for review.

(a)
If an event, beyond the
reasonable control of the CDJFS, results in noncompliance with the cash
management requirements, the CDJFS shall document the event and upon request of
ODJFS, provide documentation to the ODJFS office of fiscal and monitoring
services.

(b)
If circumstances
resulting in the noncompliance are caused by internal control deficiencies or
operational processes, the CDJFS shall document the steps implemented to avoid
a reoccurrence and, upon request of the ODJFS, provide the documentation to the
ODJFS office of fiscal and monitoring services.

(c)
The ODJFS may take additional action to
ensure the cash management practices of the CDJFS are in compliance with
paragraph (B)(1) of this rule.

An interest liability accrues if federal funds are received
prior to the day the funds are paid. A CDJFS shall calculate and report earned
interest quarterly as a receipt. Earned interest can only be used for the
intended program and held in the local account. The ODJFS will complete the
quarterly interest reconciliation using "State Treasury Reserve of Ohio" (STAR
Ohio) rate and send a preliminary spreadsheet to the CDJFS.

(1)
Interest on the cumulative amount of
excess cash on hand shall be compounded daily and calculated by the CDJFS using
either the average monthly interest rate earned or the STAR Ohio interest rate
published on the Ohio treasurer of state website at
http://www.ohiotreasurer.org.

(2)
As part of the quarterly
interest reconciliation the CDJFS may take into consideration the months in
which the CDJFS used local funds for program purposes other than for local
match and therefore operated on a reimbursement basis, providing the CDJFS
requests funds timely as set forth in this rule. When the quarterly interest
liability as calculated in paragraph (D)(2)(a) of this rule is a negative
number and when the CDJFS has documentation identifying the funds used as local
funds, the resulting negative number may be used to offset any interest
liability from other months during the quarter. The format of the quarterly
reconciliation will include, at a minimum, the following:

(a)
The monthly interest liability owed by
the CDJFS or the monthly offsetting interest liability based upon the CDJFS
using local funds for program purposes for each applicable federal program
allocation; and

(b)
The total net
interest liability owed by the CDJFS or the total net offsetting interest
liability based upon the CDJFS using local funds for program purposes for each
applicable federal program allocation for the quarter.

(c)
The total net interest liability owed by
the CDJFS or the total net offsetting interest liability based upon the CDJFS
using local funds for program purposes for each applicable federal program
allocation for the federal fiscal year. In accordance with
45 C.F.R.
92.21(i), a CDJFS, as
subgrantee, may keep interest amounts up to one hundred dollars per year for
administrative expenses.

(3)
For each applicable federal program
allocation with a total net interest liability (a positive number calculated in
the quarterly reconciliation), the CDJFS shall report the net interest
liability as a reduction to expenditures on the subsequent quarterly
expenditure report.

(4)
For each
applicable federal program allocation with a negative total net offsetting
interest liability (a negative number calculated in the quarterly
reconciliation), no adjustment to income will be necessary. The ODJFS will not
be liable to the CDJFS for any interest liability based upon the CDJFS using
local funds for program purposes.

(5)
The CDJFS shall maintain the completed
quarterly interest reconciliation documentation in accordance with the records
retention requirements outlined in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by the ODJFS and the Ohio auditor of state(AOS).

(1)
The county department of job and family
services (CDJFS) is accountable for the PA fund as reconciled each quarter and
shall
review reports and make adjustments and/or corrections prior to the
final
approval and submission of
financial data to the Ohio administrative knowledge
system (OAKS) for
the closing quarter. The CDJFS has access to
system reporting throughout the quarter in order to make ongoing
adjustments/corrections.

(2)
The
CDJFS has access to reports
based on financial data submitted in county finance
information system (CFIS) in accordance with rule
5101:9-7-29 of the
Administrative Code.

(a)
Each quarter's
over/under report is cumulative over the lifetime of the funding source.

(b)
The CDJFS is given five
business days after the eighteenth day of the
month following the last month of the quarter to review
reports for accuracy.

(3)
No later than five business days after
the eighteenth day of the month following the last
month of the quarter, the CDJFS shall submit
any final adjustments and/or revisions
to OAKS.

(a)
Once the five-day review period is
complete, ODJFS suspends reporting access to OAKS for the
closing quarter in order to begin the quarter reconciliation
process.

(b)
The CDJFS shall
make any allowable changes that arise after the
five-day review period to open grants in the
current quarter.

(1)
The Ohio department of job and family services (ODJFS) notifies the CDJFS when
the quarter reconciliation process is completed. The CDJFS shall review reports
for accuracy and immediately notify ODJFS of any discrepancies.

(2)
ODJFS reconciles refunds and collections
at the end of each quarter.

(3)
ODJFS
reconciles state funded allocations and federally funded subgrants at the end
of their period of availability. The period of availability includes the
funding period and the liquidation period.

(4)
ODJFS may make
adjustments as necessary to fully reconcile federal grants and/or state
allocations that are being closed.

(a)
If
the total of reported expenditures and
adjustments in all funding sources being closed exceeds cash drawn in all
funding sources being closed, ODJFS may issue additional funds on closed
grants.

(b)
If reported
expenditures and adjustments in all funding sources being closed is less than
cash drawn in all funding sources being closed, ODJFS may adjust draws in open
available grants.

(C)
The CDJFS shall retain financial, programmatic,
statistical, recipient records, and supporting documents in accordance with the
records retention requirements outlined in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.

The Ohio department of job and family services (ODJFS) notifies
the local area fiscal agent at the beginning of the state fiscal year (SFY) of
the amounts the local area is eligible to receive. The local area, through the
area's designated fiscal agent, makes the WIA funding available to its
subrecipients. Each local area and subrecipients of the local areas are
required to establish and maintain a workforce development fund to be used for
all deposits and disbursements of funds for all WIA activities.

(1)
Available funds are limited by state
appropriation and federal award.

When a local area is funded on a reimbursement basis, program
costs are paid with local funds before reimbursement is requested. When funds
are drawn in advance, the local area shall follow procedures to minimize the
time elapsing between the transfer of funds from the state and local
disbursement. Disbursements to a local area administering federal programs
shall cover allowable expenditures consistent with federal and state
regulations.

(1)
A local area may
submit requests for cash draws weekly. Requests are processed by ODJFS within
six working days. In accordance with the Cash Management Improvement Act and
Title 29 C.F.R. part 97, section 20, cash drawn in advance must be limited to
the minimum amount needed for actual, immediate requirements. The local area
shall have cash management procedures in place to ensure the time elapsing
between the receipt of funds and the disbursement of funds does not exceed a
ten-day average for all federal grants. The local area shall monitor the cash
management practices of the workforce development agencies to ensure they
conform to the same standards.

(2)
Cash drawn shall be traceable to a level of program expenditures adequate to
establish that such funds have not been used in violation of the restrictions
and prohibitions of applicable statutes, rules, and regulations. The accounting
systems of the local area shall support internal controls necessary to insure
the reporting of activity affiliated with federal grants and state funds remain
separated on a grant, program, or project basis.

(1)
At the end of each quarter, ODJFS will
calculate each local area's average days' cash on hand for all federal funding
based on expenditures and cash draws for the WIA data subset as they appear on
the county finance information (CFIS) over/under report.

(2)
The average days' cash on hand will be
calculated on an individual grant basis as follows:

(a)
At the end of each quarter, ODJFS will
calculate excess cash on hand by deducting the total expenditures over the
lifetime of the funding source, up to the budgeted amount, from the total
amount of cash draws over the lifetime of the funding source.

(b)
ODJFS will then calculate the average
expenditures by dividing the total expenditures by the number of calendar days
the funding has been available; and

(c)
Finally, ODJFS will calculate the average
days' cash on hand by dividing the excess cash on hand from the amount
calculated in paragraph (C)(2)(a) of this rule by the average daily
expenditures calculated in paragraph (C)(2)(b) of this rule.

(3)
ODJFS will forward the results
of the average days' cash on hand calculation to the local area for review.

(a)
If an event, beyond the reasonable
control of the local area, results in noncompliance with the cash management
requirements, the local area shall document the event and upon request of ODJFS
provide documentation to the ODJFS office of fiscal and monitoring services
(OFMS).

(b)
If circumstances
resulting in the noncompliance are caused by internal control deficiencies or
operational processes, the local area shall document the steps implemented to
avoid a reoccurrence and upon request provide the documentation to the ODJFS
OFMS.

(c)
ODJFS may take
additional action to ensure the cash management practices of the local area are
in compliance with paragraph (B)(1) of this rule.

An interest liability accrues if federal funds are received
prior to the day the funds are paid. A local area shall calculate and report
earned interest quarterly. ODJFS will complete the quarterly interest
reconciliation using the "State Treasury Asset Reserve of Ohio" (STAR Ohio)
rate and send a preliminary spreadsheet to the local area.

(1)
Interest on the cumulative amount of
excess cash on hand shall be compounded daily and calculated by the local area
using either the average monthly interest rate earned or the STAR Ohio interest
rate published on the Ohio treasurer of state website at
http://www.ohiotreasurer.org.

(2)
As part of the quarterly
interest reconciliation, the local area may take into consideration the months
in which the local area used local funds for program purposes other than for
local match and, therefore, operated on a reimbursement basis, provided the
local area requests funds timely as set forth in this rule. When the monthly
interest liability as calculated in paragraph (D)(1) of this rule is a negative
number and when the local area has documentation identifying the funds used as
local funds, the resulting negative number may be used to offset any interest
liability from other months during the quarter. The format of the quarterly
reconciliation will include, at a minimum, the following:

(a)
The monthly interest liability owed by
the local area or the monthly offsetting interest liability based upon the
local area using local funds for program purposes for each applicable federal
program allocation; and

(b)
The
total net interest liability owed by the local area or the total net offsetting
interest liability based upon the local area using local funds for program
purposes for each applicable federal program allocation for the quarter.

(3)
The total net
interest liability owed by the local area or the total net offsetting interest
liability based upon the local area using local funds for program purposes for
each applicable federal program allocation for the federal fiscal year (FFY).
In accordance with 29 C.F.R.
97.21(i), a local area, as
subgrantee, may keep interest amounts up to one hundred dollars per year for
administrative expenses.

(4)
For
each applicable federal program allocation with a total net offsetting interest
liability (a negative number calculated in the quarterly reconciliation), no
adjustment to program income will be necessary. ODJFS shall not be liable to
the local area for any interest liability based upon the local area using local
funds for program purposes.

As expenditures are incurred, they become accrued expenses and
shall be reported as accruals. At the time the accrual is liquidated
(disbursed), the local area may draw down funds and shall report the
disbursement of the accrual as expenditure for that quarter. All accruals shall
be liquidated by the end of the period of availability

(F)
The local area shall maintain the
completed quarterly interest reconciliation documentation in accordance with
the records retention requirements in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.

(1)
The local area is accountable for the
workforce development fund as reconciled each quarter and
shall
review reports and make adjustments and/or corrections prior to the
final
approval and submission of
financial data to the Ohio administrative knowledge
system (OAKS) for the closing quarter. The local area has
access to system reporting throughout the quarter in order to make ongoing
adjustments/corrections.

(2)
The
local area has
access to reports based on financial data
submitted in county finance information system (CFIS)
in accordance with rule
5101:9-7-29 of the
Administrative Code.

(a)
Each quarter's
over/under report is cumulative over the lifetime of the funding source.

(b)
The local area is given five
business days after the eighteenth day of the
month following the last month of the quarter to review
reports for accuracy.

(3)
No later than five business days after
the eighteenth day of the month following the last
month of the quarter, the local area shall submit
any final adjustments and/or revisions
OAKS.

(a)
Once the five-day review period is
complete, the
Ohio department of job and family services (ODJFS) suspends reporting access to CFIS for
the closing quarter in order to begin the quarter reconciliation
process.

(b)
The local area
shall make any allowable changes that arise after
the five-day review period to open grants in the current quarter.

(1)
ODJFS notifies the local area when the quarter reconciliation process is
completed. The local area shall review reports for accuracy and immediately
notify ODJFS of any discrepancies.

(2)
State funded
allocations and federally funded subgrants are reconciled at the end of their
period of availability. The period of availability includes the funding period
and the liquidation period.

(3)
ODJFS may make
adjustments as necessary to fully reconcile federal grants and/or state
allocations that are being closed.

(a)
If
reported expenditures and adjustments in all funding sources being closed
exceeds cash drawn in all funding sources being closed, ODJFS may issue
additional funds on closed grants.

(b)
If the total
of reported expenditures and adjustments in all funding sources being
closed is less than cash drawn in all funding sources being closed, ODJFS may
adjust draws in open available grants.

(C)
The local area shall retain financial, programmatic, statistical, recipient
records, and supporting documents in accordance with the records retention
requirements outlined in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.

(A)
A "WIA Fiscal
Agent" is an entity designated by the chief elected official in accordance with
section 117(d)(3)(B)(i)(II) of WIA to assist in the administration of WIA grant
funds under the direction of the local workforce investment board. The WIA
fiscal agent shall receive and manage all formula WIA funds for the area and
other federal, state, or local funds allocated to the local workforce
area.

(B)
The WIA fiscal agent is responsible for the receipt,
disbursement, accounting and reporting of all funds related to WIA program
operations including collection and disposition of program income generated by
WIA program activities pursuant to federal regulations.

WIA fiscal agents are responsible for
notifying local WIA sub-areas of subgrant awards, the catalogue of federal
domestic assistance (CFDA) number of the subgrant, and respective grant
availability periods of the funding. WIA fiscal agents are also responsible for
ensuring processes are in place to minimize the time elapsing between receipt
of WIA funds and disbursement in order to maintain cash balance.

(a)
WIA fiscal
agents shall maintain adequate systems of internal control over cash to ensure
compliance with rules and regulations set forth in rule
5101:9-7-04 of the
Administrative Code.

(b)
WIA fiscal agents shall ensure processes are in place
to approve draw requests from and issue funding to local sub-areas.

(c)
WIA
fiscal agents shall ensure processes are in place to amend budgets if necessary
and shall communicate amendments to local sub-areas.

WIA fiscal agents are responsible for
establishing the reporting practices to be utilized by WIA sub-areas. The
fiscal agent combines all local area financial data, which includes the
compilation of all sub-area financial data, and performs area-wide state
reporting via county finance information system (CFIS) web as described in rule
5101:9-7-29 of the
Administrative Code.

(a)
The local WIA area shall ensure its sub-areas utilize
a unified financial reporting system for recording financial activity,
generating and reporting financial statements, cash draws, and participant
information.

(b)
Fiscal agents are required to allocate costs in
accordance with rule
5101:9-7-20 of the
Administrative Code. However, all WIA stand alone areas shall allocate their
costs by the process contained in rule
5101:9-31-17 of the
Administrative Code.

Reconciliation involves the comparison
and process of correction of local area financial data which includes the
compilation of all sub-area financial data related to budgets, draws, net zero
vouchers, expenditures and ceiling excess and effort reporting.

(a)
The WIA local
area shall establish a written reconciliation process which includes
reconciling expenditures, receipts, accruals and obligations between sub-areas
and the fiscal agent.

(i)
The WIA local areas are required to complete the
reconciliation process each quarter.

(ii)
The WIA local
area shall review and update, if necessary, their reconciliation process on an
annual basis.

(b)
The WIA fiscal agent shall ensure that the combined
disbursements, receipts, accruals, obligations and cash balance of sub-areas
match those reported on the local area's quarterly certification submitted to
the Ohio department of job and family services (ODJFS).

(c)
The WIA fiscal
agent shall review CFIS web reports and make adjustments and/or corrections
prior to the final approval of the financial data for the last month of the
quarter. The WIA fiscal agent has access to system reporting throughout the
quarter and can make ongoing adjustments/corrections as necessary.

The WIA fiscal agent is responsible
for overseeing and monitoring the WIA fiscal activities of their sub-areas,
subrecipients and contractors.

(a)
The WIA fiscal
agent shall ensure expenditures are allocated against the appropriate cost
categories and within cost limitations as specified in the WIA plan, state and
federal statutes and regulations.

(b)
The WIA fiscal
agent shall communicate, in writing, to the local area and sub-areas all fiscal
related audit findings including any appropriate corrective action steps
necessary for compliance.

(C)
The local area
shall maintain documentation in accordance with the records retention
requirements in rule
5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by the ODJFS office of fiscal and monitoring services
(OFMS) and the Ohio auditor of state (AOS).

(A)
When a public
assistance (PA) recipient has received a cash or benefit overpayment for
general assistance (GA), disability financial assistance (DFA), temporary
assistance for needy families (TANF) or aid to dependent children (ADC) ,
family emergency assistance (FEA) medical, child care, medicaid, food
assistance (FA), early learning initiative (ELI), employment retention
incentive program (ERI) or prevention, retention and contingency (PRC), the
county department of job and family services (CDJFS) shall recover the
funds.

(B)
As outlined in section
5107.76 of the Revised Code, a
CDJFS is entitled to earnings for the recovery of erroneous payments. Earnings
for recovery of erroneous payments do not apply to participant expense
allowances or other support service cash benefits. The CDJFS may recover
erroneous payments through benefit reduction or through cash collections.

(C)
Earnings for recovery of erroneous payments apply to overpayments recovered
through benefit reduction. Net overpayment amounts result in earnings when
collected and appropriately reported. The CDJFS may verify earnings from
collections amounts using its own county's "GRP670RA" report. This is a
detailed report of all Ohio works first (OWF) and ADC erroneous payments
collected through benefit reduction.

(D)
The CDJFS
reports erroneous payment collections that qualify for earnings and the Ohio
department of job and family services (ODJFS) issues earnings as follows:

(a)
The CDJFS shall
deposit DFA cash collections in the PA fund and report the collections on the
JFS 02827 "Public Assistance Quarterly Statement" as outlined in rule
5101:9-7-29 of the
Administrative Code.

(b)
After the close of each quarter, the ODJFS multiplies
the reported amount by twenty-five per cent.

(c)
ODJFS issues the
calculated amount as an electronic funds transfer (EFT) to the county.

(2)
TANF or OWF, defined as a cash benefit issued on or
after October 1, 1996:

(a)
The CDJFS shall deposit these TANF or OWF cash
collections in the PA fund and report the collections on the JFS 02827.

(b)
The
CDJFS does not report other forms of collection, including benefit reductions
or state tax offsets found on report "GRP670RB" in "Control-D" on the JFS
02827.

(c)
After the close of each quarter, ODJFS multiplies the
combined reported amounts from the JFS 02827 and the "Control-D" report by
twenty-five per cent.

(d)
At the beginning of the federal fiscal year (FFY),
ODJFS issues the calculated amount earned in the previous FFY as an
allocation.

(e)
The CDJFS must use earnings for recovery of erroneous
ADC payments that occurred after October 1, 1996 and TANF/OWF cash assistance
payments only for TANF programs.

(3)
ADC, defined as
a cash benefit issued on or before September 30, 1996:

(a)
The CDJFS shall
deposit these ADC cash collections in the PA fund and report the collections on
the JFS 02827.

(b)
The CDJFS does not report other forms of collection,
including benefit reductions and tax offsets as found on report "GRP670RB" in
"Control-D" on the JFS 02827.

(c)
At the close of
each quarter, ODJFS combines the reported amounts from the JFS 02827 and the
"Control-D" report and multiplies that amount by the non-federal share
percentage of 39.83 per cent to get the calculated non-federal share amount.
The calculated non-federal share amount is also multiplied by the specific
county participation mandated share rate. This result is subtracted from the
fifty per cent non-federal share calculation.

(a)
The CDJFS shall
deposit collections of erroneous payments in the PA fund and report the cash
collections as earnings from medicaid collections on the JFS 02827.

(b)
After
the close of each quarter, ODJFS calculates the reported amounts and multiplies
by the current non-federal share percentage, which changes every FFY, effective
October first, and then multiplies the product of that calculation by fifty per
cent.

(a)
The CDJFS shall deposit cash collections of erroneous
payments into the PA fund and report collections on the JFS 02827.

(b)
The
CDJFS does not report other forms of collections, including benefit reductions
and treasury offset program (TOP) payments found on report "GBV030RB" in
"Control-D" on the JFS 02827.

(c)
At the end of
each month, the CDJFS calculates the FA earnings from collections as outlined
in rule
5101:4-8-23 of the
Administrative Code. The CDJFS reports the earnings on the JFS 02827 using
codes established by ODJFS for this purpose.

(E)
In
addition to collections that are eligible for earnings, the CDJFS shall also
report the following erroneous payment collections as receipts on the JFS
02827:

(A)
The county juvenile court and the board
of county commissioners may enter into a subgrant agreement with ODJFS to
administer Title IV-E of the Social Security Act, which allows the juvenile
court to assume full responsibility for the placement and care of adjudicated
unruly and delinquent children. The subgrant agreement enables these courts to
receive Title IV-E reimbursement for allowable foster care maintenance (FCM),
administration, and training costs as outlined in this rule.

(B)
A
juvenile court that enters into a
subgrant agreement with ODJFS shall contract with
a public children services agency (PCSA) to conduct claims processing and data
entry activity for the statewide automated child welfare
information system (SACWIS) to ensure the child's
medicaid eligibility and the juvenile court's receipt of FCM reimbursement
payments. The court may also contract with
a PCSA to perform Title IV-E eligibility determinations.

(C)
Any contract or interagency agreement
established between a juvenile court and a PCSA must specify the following:

(1)
Services to be performed by the
contracting parties as described in paragraph (B) of
this rule; and,

(2)
A
specific and discrete rate of compensation that will be paid for the
performance of these services on behalf of Title IV-E eligible children, such
rate of compensation not being greater than what is also charged for children
who are not eligible.

(D)
A PCSA shall
report any income received from the
juvenile court as a result of such a contract as described in rule
5101:9-7-29 of the
Administrative Code.

(E)
In counties where the juvenile court
enters into a Title IV-E subgrant agreement with ODJFS :

(1)
ODJFS issues a
single warrant for all FCM payments each month to the county treasurer that
includes the reimbursement to the juvenile court for FCM costs.

(2)
ODJFS provides
the PCSA a disbursement journal to be used to determine the amount of the
warrant owed to the juvenile court.

(3)
The PCSA shall
then request that the county treasurer reimburse the amount owed to the
juvenile court for placement and care through a warrant, transfer or other
county practice.

(A)
The
income maintenance random moment sample (IMRMS), workforce random moment sample
(WFRMS), social services random moment sample (SSRMS), and child welfare random
moment sample (CWRMS) time studies are designed to measure activity regarding
various programs. The child support random moment sample
(CSRMS)
is described in rule
5101:9-7-23 of the
Administrative Code.

(1)
Data collected from
these time studies are used to calculate allocation statistics used to
distribute cost pool expenditures to the appropriate programs. The percentages
are used by the county family services agencies (CFSA) and workforce
development agencies (WDA) to distribute administrative funds reported in
accordance with rule
5101:9-7-29 of the
Administrative Code.

(2)
The RMS
sampling period offsets the financial reporting quarter by one month as
follows:

(a)
First period: December, January,
February for the January through March reporting quarter;

(b)
Second period: March, April, May for the
April through June reporting quarter;

(c)
Third period: June, July, August for the
July through September reporting quarter; and

(d)
Fourth period: September, October,
November for the October through December reporting quarter.

(1)
The IMRMS
is designed to identify activities directly related to program functions
benefiting one or more income maintenance programs; e.g., medicaid, food
assistance, disability assistance. Additionally, social service and workforce
investment activities may be included in the IMRMS if staff perform a
combination of any two of those major program activities.

(2)
The SSRMS is designed to identify
activities directly related to program functions benefiting one or more social
services programs; e.g., Title IV-E administration and training, Title XIX
related to children. Additionally, income maintenance and workforce investment
activities may be included in the SSRMS if staff perform a combination of any
two of those major program activities.

(3)
The WFRMS is designed to identify
activities directly related to program functions
benefiting one or more workforce
investment programs; e.g., adult,
dislocated worker, and youth programs.

(a)
A
stand alone WDA shall reference rule
5101:9-31-17 of the
Administrative Code to determine the cost allocation requirements. "Stand alone
WDA" is defined as workforce investment areas
receiving only department of labor
(DOL) funding from the Ohio department of job and
family services (ODJFS) to administer their services. If the stand alone WDA
allocates costs by RMS, staff participate in the WFRMS time study.

(b)
A combined CFSA
having staff who work solely on
workforce
investment activities and have therefore established a
workforce
investment cost pool shall participate in the WFRMS, rather than the
IMRMS or SSRMS.

(4)
Stand alone public children services agencies (PCSA) are required to
participate in the CWRMS time study. The CWRMS is designed to identify
activities directly related to program functions benefiting one or more
children's services programs; e.g., Title IV-E administration and
training.

(C)
Employees
engaged in directly related program functions shall participate in the RMS time
studies and cannot participate in more than one type of time study; i.e.,
IMRMS, SSRMS, CWRMS, or WFRMS.

CFSA or WDA may add a supervisor to the roster if the
supervisor is providing direct services more than fifty per cent of the time.
The agency shall retain documentation to support the inclusion of the position
in the time study. The documentation shall include a copy of the position
description signed by the current agency head. The agency is not required to
maintain separate documentation if the position description includes, at a
minimum:

(a)
The directly related
program activities or description of the direct services provided by the
position; and

(b)
The portion of
time spent by the position on the program activities.

CFSA or WDA may add an employee assigned to an administrative
support position to the roster if the administrative support position provides
direct services more than fifty per cent of the time. The agency shall retain
documentation to support the inclusion of the position in the time study. The
documentation shall include a copy of the position description signed by the
current agency head. The agency is not required to maintain separate
documentation if the position description includes, at a minimum:

(a)
The directly related program activities
or description of the direct services provided by the position; and

(b)
The portion of time spent by the position
on the program activities.

A RMS coordinator and alternate coordinator(s) must be assigned
to administer each time study. Additional alternates may be needed based on the
location of the sample population, the sample size, available staff time,
and/or other pertinent factors. CFSA and WDA must select at least one alternate
to complete the RMS process in the coordinator's absence. The RMS coordinator
may also be the coordinator for the random moment time study detailed in rule
5101:9-7-23 of the
Administrative Code.

(1)
Coordinator
and alternate(s) responsibilities include reviewing and maintaining the RMS
roster in the webRMS system. The employee roster shall include, at a minimum:

(a)
Position number: a unique identifier for
each position to be used in the RMS.

(e)
E-mail addresses: the e-mail address of
the employee and the employee's supervisor.

(2)
The RMS coordinator shall not include
vacant positions on the RMS roster. If the vacancy is expected to remain
unfilled through the majority of the next RMS observation period, the RMS
coordinator shall remove the position from the RMS roster. Once the vacancy has
been filled, the position shall be added back to the RMS roster by the RMS
coordinator.

(3)
RMS coordinators
shall complete all rosters in webRMS no later than five business days before
the RMS sampling period begins.

(4)
ODJFS approves the sample for the period by using the sample set submitted by
the RMS coordinator in webRMS.

(b)
The
employee is required to complete the comment section. Comments shall
demonstrate that the selected program and activity codes support the work being
performed by the assigned position at the time of the observation.

(i)
An employee working on a case shall
include a case number or other unique identifier establishing case/client
identity.

(ii)
An employee not
working on a case enters comments. The employee shall ensure that adequate
backup documentation is available to verify the activity being
performed.

(iii)
An employee
attending a meeting or training at the time of the observation moment shall
enter the title/subject, location, and facilitator.

(iv)
An employee on break, at lunch, on leave
or on personal business at the time of the observation shall indicate the
position was idle.

(3)
An employee receiving an observation
moment will have twenty-four hours to respond, not including weekends or
holidays.

(a)
WebRMS generates a reminder
e-mail notice to the employee and the employee's supervisor two hours after the
moment has passed if the employee has not responded to the moment.

(b)
WebRMS generates an additional reminder
e-mail notice to the employee, the employee's supervisor, and RMS coordinator
eighteen hours after the moment has passed if the employee has not responded to
the moment.

(c)
If an employee
fails to respond within the twenty-four-hour period, the observation moment
will expire and webRMS will not permit the employee to respond.

(4)
The RMS coordinator may select
an alternate response option upon notification by the employee or the
employee's supervisor that the employee is unable to respond to the observation
moment via e-mail within the twenty-four-hour observation period. The RMS
coordinator shall note the reason for the substitution and
shall document the response in the comments
section on behalf of the employee.

(1)
An observation moment expires when there
is no response. Expired moments may occur for the following:

(a)
A position currently in a time study is
idle due to a short-term absence when the observation moment occurs and the
position is not reassigned to an employee who is not currently in the time
study;

(b)
A position is idle due
to a vacancy and the position is not reassigned to an employee not currently in
the time study; or twenty-four-hour response period.

(2)
Once a moment expires, it becomes an
invalid response and costs associated with that moment are distributed by the
statistics derived from the valid responses.

(3)
In accordance with federally accepted
timelines, the RMS coordinator shall review and approve by accepting all
observation moment responses within forty-eight hours.

The CFSA or WDA may opt to produce more than the minimum
observations per employee, to a maximum of five thousand total observations. A
CFSA or WDA electing to sample more than the minimum number of observations per
period must request the desired number of samples in webRMS. Once the extra
moments are approved by ODJFS, they must be completed for that period.

(a)
For each stand alone WDA or in a combined
CFSA that has established a workforce cost pool with more than ten
participating positions, the sample size per reporting period is a minimum of
three hundred fifty-four total observations.

(b)
For each stand alone WDA or in a combined
CFSA that has established a workforce cost pool with ten or less
participating positions, the sample size per reporting period is a minimum of
thirty-three observations per participating position.

To assure sampling accuracy and quality control, no less than
four per cent of all RMS samples are selected as a control group. The webRMS
system will flag the observation moment and send an e-mail notification to the
supervisor. The supervisor may appoint a designee to complete this function.
The supervisor's designee shall have sufficient knowledge of the programs and
activities performed by the employee to determine the accuracy of the response.
The supervisor/supervisor designee shall be responsible for validating the
observation moment response. The supervisor/supervisor designee must validate
the response within the same twenty-four-hour response period that is available
to the employee. By validating the response, the supervisor/supervisor designee
is verifying that the appropriate program and activity was selected by the
employee. Once approved by the supervisor/supervisor designee, the response
must be accepted by the RMS coordinator.

(a)
A position is idle due to an absence when
the employee assigned to the position is on paid or unpaid leave but intends to
return to work in the future.

(b)
A
position is idle due to a vacancy when the employee assigned to the position
has left the position and does not intend to return. This includes situations
in which an employee is promoted, demoted, transferred to another position or
is separated from the agency.

(2)
If a position is idle due to an absence
or vacancy, the RMS coordinator may:

(a)
Assign the position's duties to another employee or supervisor not currently in
the time study. The RMS coordinator shall reassign the position to the new name
and e-mail address of the employee or supervisor in webRMS. The newly assigned
employee or supervisor will receive the remaining notifications for the
observation moments for the position in the sample quarter.

(b)
Assign the position's duties to an
employee currently in the time study and the employee is also fulfilling his or
her originally assigned duties. The position is still idle. The employee will
only receive and respond to observation moments for his or her originally
assigned position.

(c)
Assign the
position's duties to another employee currently in the time study but the
employee is no longer fulfilling his or her originally assigned duties. The
employee will begin to receive and complete the observation moments assigned to
the new position. The RMS coordinator will remove the employee's name and
e-mail address from the employee's former position in webRMS creating a vacancy
in the employee's former position.

(d)
Under no circumstances may an employee
complete an observation moment for more than one position.

(J)
The RMS coordinator must
approve the RMS for the reporting period in webRMS within five working days
after the last moment has expired.

(K)
The CFSA or stand alone WDA shall retain
documentation in accordance with the records retention requirements in rule
5101:9-9-21 of the
Administrative Code.

(L)
ODJFS
maintains RMS coding information in the webRMS system and on the ODJFS
website.

(M)
All CFSAs or combined
WDA shall allocate their costs in accordance with this rule unless ODJFS has
approved an alternate cost allocation method. All cost allocation must be in
accordance with 45 C.F.R. 75.420, 45 C.F.R 75.430, and be
approved by ODJFS.

(A)
The child support random moment sample
(CSRMS) time study is designed to measure the activity of county child support
enforcement agency (CSEA) staff related to child support program activities.

(1)
Data collected from the time study are
used to calculate allocation statistics used to distribute cost pool
expenditures to the appropriate programs. The percentages are used by the CSEA
to distribute administrative funds reported in accordance with rule
5101:9-7-29 of the
Administrative Code.

(2)
The CSRMS
sampling period offsets the financial reporting quarter by one month as
follows:

(a)
First period: December, January,
February for the January through March reporting quarter;

(b)
Second period: March, April, May for the
April through June reporting quarter;

(c)
Third period: June, July, August for the
July through September reporting quarter; and

(d)
Fourth period: September, October,
November for the October through December reporting quarter.

(B)
For purposes of
this rule, CSEA shall be defined as any county CSEA organizational structure
outlined in rule
5101:9-1-16 of the
Administrative Code. The income maintenance, workforce, social services, and
child welfare random moment sample(RMS) time studies are described in rule
5101:9-7-20 of the
Administrative Code.

(C)
Employees
engaged in directly related CSEA functions shall participate in the CSRMS time
study and cannot participate in more than one type of time study, i.e., income
maintenance, workforce, social services, or child welfare random moment sample.

A CSEA may add a supervisor to the roster if the supervisor is
providing direct services more than fifty per cent of the time. The CSEA shall
retain documentation to support the inclusion of the position in the time
study. The documentation shall include a copy of the position description
signed by the current CSEA head. The CSEA is not required to maintain separate
documentation if the position description includes, at a minimum:

(a)
The directly related program activities
or description of the direct services provided by the position; and

(b)
The portion of time spent by the position
on the program activities.

A CSEA may add an employee assigned to an administrative
support position to the roster if the administrative support position provides
direct services more than fifty per cent of the time. The CSEA shall retain
documentation to support the inclusion of the position in the time study. The
documentation shall include a copy of the position description signed by the
current CSEA head. The CSEA is not required to maintain separate documentation
if the position description includes, at a minimum:

(a)
The directly related program activities
or description of the direct services provided by the position; and

(b)
The portion of time spent by the position
on the program activities.

A CSRMS coordinator must be assigned to administer the time
study. The CSEA must also select at least one alternate to complete the CSRMS
process in the coordinator's absence. Additional alternates may be needed based
on the location of the sample population, the sample size, available staff
time, and/or other pertinent factors. The CSRMS coordinator may also be the
coordinator for the random moment time studies detailed in rule
5101:9-7-20 of the
Administrative Code.

(1)
Coordinator
and alternate(s) responsibilities include reviewing and maintaining the CSRMS
roster in the webRMS system. The employee roster shall include, at a minimum:

(a)
Position number: a unique identifier for
each position to be used in the CSRMS.

(e)
E-mail addresses: the e-mail address of
the employee and the employee's supervisor.

(2)
The CSRMS coordinator shall not include
vacant positions on the CSRMS roster. If the vacancy is expected to remain
unfilled through the majority of the next CSRMS observation period, the CSRMS
coordinator shall remove the position from the CSRMS roster. Once the vacancy
has been filled, the position shall be added back to the CSRMS roster by the
CSRMS coordinator.

(3)
CSRMS
coordinators shall complete all rosters in webRMS no later than five business
days before the CSRMS sampling period begins.

(4)
The Ohio department of job and family
services (ODJFS) approves the sample for the period by using the sample set
submitted by the CSRMS coordinator in webRMS.

(b)
The employee is required to complete the
comment section. Comments must demonstrate that the program and activity codes
support the work being performed by the assigned position at the time of the
observation.

(i)
An employee working on a
case must include a case number or other unique identifier establishing
case/client identity.

(ii)
An
employee not working on a case enters comments. The employee must ensure that
adequate backup documentation is available to verify the activity being
performed.

(iii)
An employee
attending a meeting or training at the time of the observation moment must
enter the title/subject, location, and facilitator.

(iv)
An employee on break, at lunch, on
leave, or on personal business at the time of the observation must indicate the
position was idle.

(3)
An employee receiving an observation
moment will have twenty-four hours to respond, not including weekends or
holidays.

(a)
WebRMS generates a reminder
e-mail notice to the employee and the employee's supervisor two hours after the
moment has passed if the employee has not responded to the moment.

(b)
WebRMS generates an additional reminder
e-mail notice to the employee, the employee's supervisor, and CSRMS coordinator
eighteen hours after the moment has passed if the employee has not responded to
the moment.

(c)
If an employee
fails to respond within the twenty-four-hour period, the observation moment
will expire and webRMS will not permit the employee to respond.

(4)
The CSRMS coordinator may
select an alternate response option upon notification by the employee or the
employee's supervisor that the employee is unable to respond to the observation
moment via e-mail within the twenty-four-hour observation period. The CSRMS
coordinator shall note the reason for the substitution and on behalf of the
employee document the response in the comments section.

(1)
An observation moment expires when there
is no response. Expired moments may occur for the following:

(a)
A position currently in the time study is
idle due to a short-term absence when the observation moment occurs and the
position is not reassigned to an employee who is not currently in the time
study;

(b)
A position is idle due
to a vacancy and the position is not reassigned to an employee not currently in
the time study; or

(c)
An employee
fails to respond to an observation moment within the twenty-four-hour response
period.

(2)
Once a
moment expires, it becomes an invalid response and costs associated with that
moment are distributed by the statistics derived from the valid responses.

(3)
In accordance with federally
accepted timelines, the CSRMS coordinator shall review and approve by accepting
all observation moment responses within forty-eight hours.

(1)
For each CSEA with more than ten participating positions, the sample
size per reporting period is a minimum of three hundred fifty-four total
observations.

(2)
A CSEA with ten or fewer participating positions must
complete a minimum of thirty-three observations per participating
position.

(3)
The CSEA conducting the CSRMS may opt to produce
more than the minimum observations per employee, to a maximum of five thousand
total observations. A CSEA electing to sample more than the minimum number of
observations per period must request the desired number of samples in webRMS.
Once the extra moments are approved by ODJFS, they must be completed for that
period.

To assure sampling accuracy and quality control, no less than
four per cent of all CSRMS samples are selected as a control group. WebRMS will
flag the observation moment and send an e-mail notification to the supervisor.
The supervisor may appoint a designee to complete this function. The
supervisor's designee shall have sufficient knowledge of the programs and
activities performed by the employee to determine the accuracy of the response.
The supervisor/supervisor designee shall be responsible for validating the
observation moment response. The supervisor/supervisor designee must validate
the response within the same twenty-four-hour response period that is available
to the employee. By validating the response, the supervisor/supervisor designee
is verifying that the appropriate program and activity was selected by the
employee. Once approved by the supervisor/supervisor designee, the response
must be accepted by the CSRMS coordinator.

(a)
A position is idle due to an absence when
the employee assigned to that position is on paid or unpaid leave but intends
to return to work in the future.

(b)
A position is idle due to a vacancy when
the employee assigned to the position has left the position and does not intend
to return. This includes situations in which an employee is promoted, demoted,
transferred to another position, or is separated from the CSEA.

(2)
If a position is idle due to
an absence or vacancy, the CSRMS coordinator may:

(a)
Assign the position's duties to another
employee or supervisor not currently in the time study. The CSRMS coordinator
shall reassign the position to the new name and e-mail address of the employee
or supervisor. The newly assigned employee or supervisor will receive the
remaining notifications for the observation moments for the position in the
sample quarter.

(b)
Assign the
position's duties to an employee currently in the time study and the employee
is also fulfilling his or her originally assigned duties. The position is still
idle. The employee will only receive and respond to observation moments for his
or her originally assigned position.

(c)
Assign the position's duties to another
employee currently in the time study but the employee is no longer fulfilling
his or her originally signed duties. The employee will begin to receive and
complete the observation moments assigned to the new position. The CSRMS
coordinator will remove the employee's name and e-mail address from the
employee's former position in webRMS, creating a vacancy in the employee's
former position.

(d)
Under no
circumstances may an employee complete an observation moment for more than one
position.

(J)
The CSRMS coordinator must approve the
CSRMS for the reporting period in webRMS within five working days after the
last moment has expired.

(K)
The
CSEA shall retain documentation in accordance with the records retention
requirements in rule
5101:9-9-21 of the
Administrative Code.

(L)
ODJFS
maintains RMS coding information in webRMS and on the ODJFS website.

CFSA, as defined in section
307.981 of the Revised Code, and
WIA local area, as defined in section
6301.01 of the Revised Code,
report actual expenditures and revenues through a submission of financial data
from the CFSA or WIA local area's financial reporting system into the county
finance information system (CFIS). The CFSA and the WIA local area shall use
financial codes established by the Ohio department of job and family services
(ODJFS) bureau of county finance and technical assistance (BCFTA) to report
these expenditures and revenues.

(1)
The CFSA and WIA local area shall enter monthly financial data in CFIS no later
than the eighteenth day of the month following the month of the
transaction.

(d)
Report expenditures, accruals and obligations to the federal
government.

(4)
The CFSA
and WIA local area shall allocate all reported expenditures in accordance with
the federally approved ODJFS cost allocation plan.

(5)
The CFSA and WIA local area shall upload
final quarterly expenditures, and adjustments and/or corrections at the end of
each quarter into CFIS by the eighteenth day of the month following the last
month of the quarter; e.g., July eighteenth for the April through June time
period.

(4)
The local WIA area shall
certify workforce development fund revenues and disbursements and the WIA area
accruals and obligations on the JFS 01992 "Workforce Investment Act (WIA)
Quarterly Financial Statement" (rev.12/2013).

(a)
Accrued
expenditures, as defined in 29 C.F.R. 97.3, represent charges
incurred, but not yet paid, by the grantee in the reporting period, requiring
the provision of funds for:

The CFSA shall adhere to the timeframes established in this
rule for the submission of financial data. Failure to make timely submissions
of financial data through CFIS may cause the CFSA reimbursement or draw request
to be delayed.

(1)
The quarterly
financial statement is a summary of the information submitted via CFIS for each
month in the quarter. Completion and certification of the quarterly financial
statements is a cooperative effort between county auditors and the CFSA.

(a)
The CFSA has access to quarterly
financial data in CFIS following the eighteenth day of the month following the
last month of each quarter.

(b)
The
CFSA is given five business days after the eighteenth day of the month
following the last month of the quarter to review the financial data for
accuracy. When reviewing the preliminary financial data, a CFSA shall:

(i)
Reconcile differences between the county
auditor financial records and the financial data submitted via CFIS;
and

(2)
BCFTA notifies the CFSA once the five-day
review period is closed and BCFTA has suspended reporting access to CFIS. Upon
notification, the CFSA shall print the quarterly financial statement to
complete the certification.

(a)
The CFSA
director shall certify the accuracy of the receipt and disbursement amounts,
then submit the quarterly financial statement to the county auditor for
signature.

(b)
County auditors
shall certify the reported transactions and cash balances for each month within
the quarter agree with the records of their office.

(c)
The CFSA shall submit the completed
quarterly financial statement to BCFTA no later than the tenth calendar day of
the second month following the quarter the report represents.

The WIA local area shall adhere to the timeframes established
in this rule for the submission of financial data. Failure to make timely
submissions of the financial data, through CFIS, may cause the WIA draw request
to be delayed.

(1)
The local WIA area
fiscal agent is responsible for the preparation of the quarterly financial
statement for certification.

(a)
The local WIA
area fiscal agent has access to quarterly financial data following the
eighteenth day of the month following the last month of each quarter.

(b)
The local WIA area fiscal agent is given
five business days after the eighteenth day of the month following the last
month of the quarter to review the financial data for accuracy. When reviewing
the quarterly financial data, a local WIA area fiscal agent shall:

(i)
Reconcile any differences between the
local area's financial records and financial data submitted to BCFTA via CFIS;
and

(2)
BCFTA notifies the local WIA area fiscal
agent once the five-day review period is closed and BCFTA has suspended
reporting access to CFIS. Upon notification, the local WIA area fiscal agent
shall print the quarterly financial statement to complete certification.

(a)
The local WIA area fiscal agent
representative shall certify the accuracy and amount of receipts and
disbursements, by signing, then submitting, the quarterly financial statement
to the local workforce investment board (WIB) director, or WIB designee for
signature. The WIB designee and the fiscal agent representative shall not be
the same individual.

(b)
The WIB
director or designee shall certify that the reported transactions and cash
balances for each month within the quarter agree with the records of the local
WIA area.

(c)
The local WIA area
fiscal agent shall submit the completed quarterly financial statement to BCFTA
no later than the tenth calendar day of the second month following the quarter
the report represents.

(A)
Administration of the various family
services programs is the joint financial responsibility of federal, state, and
local governments. The percentage of FFP varies by program and is subject to
change each federal fiscal year. State and local funds, known as the nonfederal
share, must be used to supply the difference between the percentage of FFP and
one hundred per cent. When there is no FFP availability, the state and county
must supply the total funds. When there are no state funds involved, the county
must supply the entire nonfederal share.

(B)
The percentage of participation at the
federal and state level is applicable only to allowable costs, up to the
maximum amount of funds available. Nonallowable costs or nonreimbursable costs
are not eligible for federal and/or state participation. These costs must be
met through one hundred per cent local funds.

(C)
FFP is available to the county family
services agencies (CFSA) and workforce development agencies (WDA) for
allowable/reimbursable costs. Paragraphs (D) to (I) of this rule contain
matching funds requirements for the nonfederal share that must be followed in
order to receive FFP if from sources other than state or county
funds.

(D)
Funds donated from
public sources may be considered the nonfederal share in claiming FFP when the
funds meet the following conditions:

(3)
Funds must not be federal funds, except
those authorized by federal law to be used to match other federal
funds.

(E)
Child support
public matching funds requirements are contained in rules
5101:9-6-90 and
5101:12-1-50 of the Administrative Code.

(F)
When a public entity wishes to contribute
funds to a program, these donated public funds need not meet the requirements
of paragraph (D)(1)(a) or (D)(1)(b) of this rule if the CFSA or WDA and
provider agency enter into a written agreement. This written agreement is known
as a memorandum of understanding (MOU). The MOU must contain the following
terms:

(1)
In lieu of transfer of funds, the
provider agency will identify the specific amount of funds that the CFSA or WDA
may use as the nonfederal share of program expenditures;

(2)
The funds that the provider agency
identifies for use as the nonfederal share of program expenditures are for
services and activities that are not otherwise available on a nonreimbursable
basis;

(3)
The CFSA or WDA has the
authority to determine the specific activities and services for which these
funds will be used; and

(4)
State
or local funds identified for this purpose may not be used to match other
federal funds.

(G)
Funds
donated from private sources may be considered the nonfederal share in claiming
FFP when the funds meet the following three conditions:

(1)
Funds must be transferred to the local
agency and under its administrative control;

(2)
Funds must be donated without any
restriction which would require their use for particular individuals or at
particular facilities or institutions; and